Council Directive 2006/112/ECDangos y teitl llawn

Article 287 U.K.

Member States which acceded after 1 January 1978 may exempt taxable persons whose annual turnover is no higher than the equivalent in national currency of the following amounts at the conversion rate on the day of their accession:

(1)

Greece: 10 000 European units of account;

(2)

Spain: ECU 10 000;

(3)

Portugal: ECU 10 000;

(4)

Austria: ECU 35 000;

(5)

Finland: ECU 10 000;

(6)

Sweden: ECU 10 000;

(7)

Czech Republic: EUR 35 000;

(8)

Estonia: EUR 16 000;

(9)

Cyprus: EUR 15 600;

(10)

Latvia: EUR 17 200;

(11)

Lithuania: EUR 29 000;

(12)

Hungary: EUR 35 000;

(13)

Malta: EUR 37 000 if the economic activity consists principally in the supply of goods, EUR 24 300 if the economic activity consists principally in the supply of services with a low value added (high inputs), and EUR 14 600 in other cases, namely supplies of services with a high value added (low inputs);

(14)

Poland: EUR 10 000;

(15)

Slovenia: EUR 25 000;

(16)

Slovakia: EUR 35 000.